{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-4",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-4.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Disposal of material by way of landfill",
  "text": "(1) There is a disposal of material by way of landfill if material is—\n(a) deposited on the surface of land or on a structure set into the surface, or\n(b) deposited under the surface of land (for example, in a cavity such as a cavern or mine).\n(2) Subsection (1) applies whether or not the material is placed in a container before it is deposited.\n(3) Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/4",
    "retrieved_at": "2026-10-29T20:18:10.741996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}